Wisconsin Code § 196.06

Uniform accounting; forms; books; office
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(1)
Every public utility shall keep and render to the commission in
the manner and form prescribed by the commission uniform accounts of all business transacted.
(2) The commission may require any public utility engaged
directly or indirectly in any business other than that of the production, transmission or furnishing of heat, light, water, telecommunications service or power to keep and render separately to the
commission in like manner and form the accounts of all such
other business. This chapter applies to the books, accounts, papers and records of such other business if the commission requires the keeping and rendering separately of the accounts under
this subsection.
(3) Each public utility shall keep and render its books, accounts, papers and records accurately and faithfully in the manner
and form prescribed by the commission and shall comply with all
directions of the commission relating to such books, accounts,
papers and records.
(6) Each public utility shall have an office in one of the
towns, villages or cities in this state in which its property or some
part thereof is located, in which it shall keep all books, accounts,
papers and records required by the commission to be kept within
the state. No books, accounts, papers or records required by the
commission to be kept within the state shall be removed from the
state, except upon conditions prescribed by the commission.

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